Petal,IncIs an Accrual Basis Taxpayer $\$ 10,000$ B) $\$ 12,000$ C) $\$ 22,000$

Petal,Inc.is an accrual basis taxpayer.Petal uses the aging approach to calculate the reserve for bad debts.During 2014,the following occur associated with bad debts.

A) $\$ 10,000$
B) $\$ 12,000$
C) $\$ 22,000$
D) $\$ 140,000$
E) $\text { None of these }$